Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST law

TRT-2025-1314

REGENCY HOSPITAL LIMITED VERSUS UNION OF INDIA AND 3 OTHERS

Allahabad High Court

Date:-06-03-25

In:-GST

Issue Favourable to Tax Payer ?:- yes

Held - Once the reply to the show cause notice was filed, the indication made in the order impugned that no reply has been filed and various pleas, which were taken in reply to the show cause notice have not been considered, clearly shows non application of mind to the record of the case.

So far as issuance of notice for personal hearing is concerned, the material placed on record (Annexure - 3 & 4 to the petition) clearly indicates that the details of authorized signatories are different from the e-mail address on which the notices for personal hearing had been sent and therefore, sending of notices on e-mail address, which was abandoned and changed under intimation to the respondents, cannot be used by the respondents to indicate that despite notices for personal hearing, the petitioner did not appear.

In view of above fact situation, it apparent that the order impugned dated 15.01.2025 has been passed without considering the response to the show cause notice, which was already on record, and without affording opportunity of personal hearing and as such, the same cannot be sustained.


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